The online CPD Course will look at the disclosure requirements for a company that applies:
- FRS 102 in full (the Section 33 FRS 102 requirements); and
- Section 1A, the small companies regime; and
- FRS 105 – micro companies regime.
During this online course we will review Section 33 of FRS 102 in detail. It will go through a large number of examples on who is defined as a related party and who is not, illustrated through worked examples.
We will then review the Companies Act 2014 disclosure requirements with regard to related parties which are those that are required by Company law and see how these requirements tie into Section 33 of FRS 102. As we go through, we will highlight what disclosures apply to Section 1A of FRS 102.
We will then review further examples of real-life situations and the disclosures that will be required.
Participants will be supplied with a large/medium set of financial statements, a detailed Section 33 FRS 102 guide with worked examples and further examples showing how Company law and Section 33 correlate with each other.
CPD Course Facilitators:
John Murphy: Tax, Corporate Restructuring and Practice Support
As a lead member of our technical support team, John relishes problem-solving to help accountants develop innovative client solutions and sharing technical knowledge on tax, financial reporting and auditing.
A Chartered Tax Adviser, he advises clients in practice on a range of issues from income tax, tax planning, restructuring and exit planning to Revenue audits. In addition, he provides support on financial reporting, auditing and company law; conducts company valuations and advises on pre-sale restructuring.
John also plays a key role as a researcher and subject-matter expert in developing OmniPro information products such as the CompaniesAct2014.com and FRS102.com. As a speaker at OmniPro CPD events, he brings these industry-leading insights to accountants participating in our training programmes.
Des O’Neill – Co-Founder and Managing Director, OmniPro
Having worked for a number of years in practice, Des O’Neill co-founded OmniPro to develop tools, techniques, products and services, empowering accountants to achieve their best. Over 15 years, he has grown the company to a multi-million-euro turnover business and established OmniPro as Ireland’s largest independent provider of CPD for accountants.
Des speaks regularly, at national and international fora, on practice development, auditing, accounting, company law and regulation. He is passionate about bringing innovation to the profession and empowering accountants to achieve what they want in their careers and practice.